Late fee waiver for delayed GSTR-3B filings provides conditional relief for specified taxpayers and tax periods, subject to thresholds.
Rationalises the waiver of late fee for delayed filing of FORM GSTR-3B by substituting a table of class-based waiver periods effective 20 May 2021, providing a conditional retrospective waiver for July 2017-April 2021 if returns are filed between 1 June and 31 August 2021 (with a lower ceiling where state tax is nil), and prescribing nominal excess-waiver amounts for late filings from June 2021 onwards according to taxpayer class and tax profile.

Reduced interest rates for late GST payments instituted for the specified March-May return periods, with staged lower interest windows.
Amendment to Notification No. 13/2017-State Tax revises the proviso language, changes the "Tax period" heading to "Month/Quarter," and substitutes table entries setting staged interest rates for late GST payments for March-May 2021. The table differentiates taxpayers by aggregate turnover and return-filing category, prescribing initial lower or nil interest periods from the due date followed by higher rates thereafter. The notification takes effect from 18th May, 2021.

Reduced GST interest rates for delayed tax payment apply with staged nil and lower rates for March-May 2021.
Amendment revises GST interest rules to provide time-limited reduced interest rates for delayed tax payment for March-May 2021, substitutes wording in the first proviso to refer to taxpayers "liable to pay tax but fail to do so," changes the Table heading to "Month/Quarter," and prescribes graded interest rates and initial nil-interest grace periods differentiated by aggregate turnover and return category. The notification takes effect from 18 May 2021.

Timing of tax liability: now arises in the tax period in which completion certificate issuance or first occupation falls.
The amendment to Notification No. 06/2019 substitutes wording so that tax liability for a project is now fixed "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls", and replaces the phrase "in whose case the liability to" with ", who shall". The change is effective from the 2nd day of June, 2021.

Input tax credit transfer allowed from developer to landowner-promoter for payment of tax on supplied apartments.
Permits a landowner-promoter to utilise the input tax credit charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project; inserts maintenance, repair or overhaul services for ships and other vessels and their components into the rate table; adjusts related table cross-references. The notification is effective from the 2nd day of June, 2021.

GST rate amendment alters tariff classification and adds Diethylcarbamazine to the state taxable goods list.
Amendment to the Maharashtra GST rate notification substitutes the Schedule I entry for S. No. 259A by replacing column (2) with "9503" and inserts a new List 1 entry after serial number 230 adding Diethylcarbamazine. The changes are made under the Maharashtra Goods and Services Tax Act, 2017 and come into force on the 2nd day of June, 2021.

Notification amendment extends the statutory deadline by textual substitution and declares retrospective commencement.
Amendment substitutes the deadline in Notification No. CCT/26-2/2020-21/70/303 by replacing "31st day of May, 2021" with "30th day of June, 2021" under the powers of Section 168 and sub rule (3) of Rule 45 of the Goa GST Rules, and declares the amendment deemed to have come into force with effect from the 31st day of May, 2021.

GST notification amendment extends second proviso to include May for filing compliance under Goa GST.
The Commissioner, acting under the second proviso to sub section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017, amends Notification No. CCT/26-2/2018-19/64/1825 by inserting the words "and May" after "April" in the second proviso, thereby extending the temporal reference in that proviso to include May.

Due date extension for FORM ITC-04: furnishing for quarter ending March 2021 now extended to 30 June 2021.
The due date to furnish FORM ITC-04 for the quarter ending March 2021 is amended by substituting "31st May, 2021" with "30th June, 2021"; the Principal Commissioner of State Tax makes the amendment under powers conferred by the Assam GST Act and Rules, and the notification is deemed to have come into force with effect from 31st May, 2021.

Extension of GSTR-1 due date: May return filing window extended under Assam GST notification.
Extension of due date for filing FORM GSTR-1 for May 2021 by inserting "and May, 2021" into the second proviso of Notification No. 42/2021-GST; the amendment is made under the proviso to the GST return provision on the recommendations of the Council and is deemed to have come into force from 1 June 2021.

Cumulative input tax credit adjustment required in May GSTR-3B; April invoice details may be filed via IFF in May.
The amendment requires the condition for claiming input tax credit to apply cumulatively for April and May, 2021 and mandates that the FORM GSTR-3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; additionally, registered persons may furnish April, 2021 invoice details using the Invoice Furnishing Facility from 1 May to 28 May, 2021.

GST return filing flexibility permits companies to use GSTR-3B and GSTR-1 or invoice furnishing facility with EVC verification.
A registered company is permitted, for the specified limited period, to furnish its return under section 39 in FORM GSTR-3B and to provide details of outward supplies under section 37 in FORM GSTR-1 or by using the invoice furnishing facility, with such filings verified through an electronic verification code (EVC).

Due date extension for furnishing FORM GST ITC-04 permits submission until the new deadline for job-worker consignments.
Extension of the statutory filing deadline for furnishing FORM GST ITC-04 for goods sent to or received from job workers during the quarter 1 January to 31 March 2021; under section 168 of the Andhra Pradesh GST Act and sub-rule (3) of rule 45 of the Andhra Pradesh GST Rules the Chief Commissioner extends submission of FORM GST ITC-04 up to 31 May 2021, with proceedings deemed effective from 25 April 2021.

GST notification amendment extends the specified date under Uttar Pradesh GST rules by substituting a later deadline.
Amendment of the Uttar Pradesh GST notification extends the specified date in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017. The figures and words "31st day of May, 2021" are substituted with "30th day of June, 2021", and the amendment is deemed to have come into force from 31st May, 2021.

GST return compliance amendment extends the notified period to include May 2021 under the Uttar Pradesh framework.
Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure "and May, 2021" after "April 2021". The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.

Extension of compliance deadlines allows cumulative input tax credit adjustment and extended IFF filing window.
Rules amend Rajasthan GST compliance by extending a rule 26 deadline, requiring cumulative application of the condition in rule 36(4) for April-June 2021 with FORM GSTR-3B for June furnished including cumulative input tax credit adjustments, and permitting filing of May 2021 details via Invoice Furnishing Facility (IFF) during an extended window in June 2021.

Return filing deadline extension for composition taxpayers extends the annual composition return due date to a later prescribed date.
The State Government amends a prior departmental notification to substitute the previously prescribed due date of 31st May, 2021 for filing FORM GSTR-4 for FY 2020-21 with 31st July, 2021; the amendment is deemed to have come into force from 31st May, 2021.

Date extensions under Rajasthan GST amendment extend compliance deadlines; substitutes earlier May deadlines with later June and July deadlines.
Amendment under section 168A substitutes specified May dates in the earlier notification with later June and July dates through textual replacements in clause (i), the proviso to clause (i), and clause (ii); the notification takes effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities added to SGST notification under rule 48, altering registered person scope.
The State Government, under sub rule (4) of rule 48 of the Rajasthan Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends notification No. F.12(46)FD/Tax/2017-Pt.V-152 (dated 30 March, 2020) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than" in the first paragraph, thereby altering the specified exclusions in that notification.

Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold.
Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.